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    Customs

    Valuation of goods - licence fee is being paid by the appellant...

    Trademark Royalty Excluded from Customs Valuation for Imported Goods Due to Lack of Payment Condition.

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    CustomsDecember 23, 2014Case LawsAT

    Valuation of goods - licence fee is being paid by the appellant for use of the trade-mark for manufactured goods. There was no condition of sale that the appellant is required to pay this royalty on the imported goods - royalty not to be included - AT

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